IRS provision 354-B mandates that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees on or before January 31.
1) that an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees
2) an S corporation with assets of greater than $200,000 send W-2 forms to their full- and part-time employees
3) that an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees
4) an S corporation with assets of greater than $200,000 to send W-2 forms to their full- and part-time employees
5) an S corporation with assets of greater than $200,000 send W-2 forms to its full- and part-time employees
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IRS provision
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theCodeToGMAT
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According to me,
{A} - INCORRECT; "their" SVA error
{B} - INCORRECT; "their" SVA error
{C} - CORRECT
{D} - INCORRECT; "their" SVA error
{E} - INCORRECT; "that" is needed as per subjunctive rule.
{A} - INCORRECT; "their" SVA error
{B} - INCORRECT; "their" SVA error
{C} - CORRECT
{D} - INCORRECT; "their" SVA error
{E} - INCORRECT; "that" is needed as per subjunctive rule.
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theCodeToGMAT
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Java_85 wrote:Thanks Rahul, I still didn't get it why E is wrong, what is "subjunctive rule"?
Subjunctive Uncertainity Rule: Subject + "recommend/mandate/etc" + that + root-form-of-verb-without-should/to
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Hi Java_85,
Rahul has properly explained the correct answer, but I thought that I would add a bit more detail to the "subjunctive rule" (since you're likely to see it on the GMAT at least once).
The rule involves "command" verbs of any type:
"Hard" command verbs: demand, insist, command, mandate, etc.
"Soft" command verbs: suggest, recommend, advise, etc.
The rule/pattern is essential this: Command verb, then the word "that", then later on....the infinitive of whatever verb comes next.
In this SC, it's: "IRS provision....mandates that.....send...."
GMAT assassins aren't born, they're made,
Rich
Rahul has properly explained the correct answer, but I thought that I would add a bit more detail to the "subjunctive rule" (since you're likely to see it on the GMAT at least once).
The rule involves "command" verbs of any type:
"Hard" command verbs: demand, insist, command, mandate, etc.
"Soft" command verbs: suggest, recommend, advise, etc.
The rule/pattern is essential this: Command verb, then the word "that", then later on....the infinitive of whatever verb comes next.
In this SC, it's: "IRS provision....mandates that.....send...."
GMAT assassins aren't born, they're made,
Rich
GMAT/MBA Expert
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Mike@Magoosh
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Dear theCodeToGMAT,theCodeToGMAT wrote:"their" SVA error
I will say, it took me a moment to figure out what you were saying, so I see where this might be confusing for some beginning users.
The topic of Agreement on the GMAT SC contains two principle branches
(a) Subject-Verb Agreement (SVA)
https://magoosh.com/gmat/2013/subject-ve ... orrection/
(b) Pronoun-Antecedent Agreement
https://magoosh.com/gmat/2013/gmat-pronoun-traps/
https://magoosh.com/gmat/2013/gmat-sente ... agreement/
You referred to the latter using the standard abbreviation for the former. I think it's very important that new users recognize this difference.
Mike
Magoosh GMAT Instructor
https://gmat.magoosh.com/
https://gmat.magoosh.com/
